UK-UK transfer pricing on loans: is fiscal neutrality a myth? | Practical Law

UK-UK transfer pricing on loans: is fiscal neutrality a myth? | Practical Law

A review of the impact of the recent changes to UK transfer pricing and thin capitalisation rules.

UK-UK transfer pricing on loans: is fiscal neutrality a myth?

Practical Law UK Articles 6-103-2422 (Approx. 10 pages)

UK-UK transfer pricing on loans: is fiscal neutrality a myth?

by Jonathan Kandel, Clifford Chance and Gareth Green, Transfer Pricing Solutions Ltd
Law stated as at 22 Nov 2004United Kingdom
A review of the impact of the recent changes to UK transfer pricing and thin capitalisation rules.